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2023 (3) TMI 1173 - AT - Service TaxClassification of services - arrangement of job work by the appellant for M/s. Gharda Chemicals Limited in their factory - HELD THAT:- There is only difference of period in the present case and the case which was decided by this Tribunal in GUJARAT INSECTICIDES LTD VERSUS C.C.E. & S.T. -SURAT-II [2023 (2) TMI 781 - CESTAT AHMEDABAD]. Therefore, except for the period, all the facts are same and therefore as per the judicial discipline wherein this Tribunal has held that the activity of the appellant is indeed manufacture of excisable goods in terms of section 2(f) of CEA, 1944. As per the definition of business auxiliary service manufacture of excisable goods in terms of section 2(f) of the Central Excise Act, 1944 is clearly excluded from the definition of business auxiliary service. For this reason also, the demand of service tax is not sustainable. In view of the decision in the appellant’s own case, the issue is no longer res-integra - appeal allowed - decided in favour of appellant.
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